Accounting and Taxation & Assessment of ECJ Case Law : 2007 EATLP Congress, Helsinki7-9 June 2007 / Editors: Michael Lang; Frans Vanistendael.

Format:

Book

Contributor:

Lang, Michael.

Vanistendael, Frans.

European Association of Tax Law Professors.

Series:

EATLP international tax series, 1574-9789 ; v. 5.

Language:

English

Physical Description:

xxvi, 176 s. ; 23 cm.

Place of Publication:

Amsterdam : IBFD, 2007.

Summary:

This book comprises the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Helsinki from 7-9 June, 2007.Why this book ?Accounting and Taxation & Assessment of ECJ Case Law comprises the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Helsinki from 7-9 June, 2007. All of the lectures and the papers that were presented at the congress are presented in this book.

Contents:

EC law and direct taxation : towards a coherent system of taxation? / García Prats, F.A. ; p. 65-81. Emission trading : accounting and tax aspects / Richelle, I. ; p. 45-63. European direct tax law : quo vadis? / Pistone, P. ; p. 99-112. Is the limitation of tax jurisdiction a restriction of the freedom of movement? / Weber, D. ; p. 113-133. Kari Tikka memorial lecture : accounting and taxation / Norberg, C. ; p. 9-27. Tax-related difficulties of State aid rules / Luja, R.H.C. ; p. 83-97. The relation between accounting and taxation : the example of emission rightsaccounting aspects / Räty, P. ; p. 29-43.

ISBN:

9789081281911

9081281917